This chapter shall be known as the "Solar Energy System PILOT
Law of the Town of Cortlandville, New York."
This chapter is intended to be consistent with and is enacted
by the Town Board of the Town of Cortlandville pursuant to its authority
to adopt laws under the New York State Constitution, the New York
State Municipal Home Rule Law, the New York State Town Law, and the
New York Real Property Tax Law. It is intended and hereby declared
to address matters of local concern only and is intended to act in
furtherance of the Town's authority with respect to zoning and
land use laws and its police and taxation powers, related to solar
energy systems.
This chapter is adopted to ensure that the benefits of the community's
solar energy resource are available to the entire community, by promoting
the installation of solar energy generating equipment through a payment
in lieu of taxes (PILOT), granting reduced costs to system developers
and energy consumers, and providing a revenue stream to the entire
community.
As used in this chapter, the following terms shall have the
meanings indicated:
ANNUAL PAYMENT
The payment due under a PILOT agreement entered into pursuant
to Real Property Tax Law § 487(9).
CAPACITY
The manufacturer's nameplate capacity of the solar energy
system as measured in kilowatts (kW) or megawatts (MW) AC.
OWNER
The owner of the property on which a solar energy system
is located or installed, or their lessee, licensee or other person
authorized to install and operate a solar energy system on the property.
RESIDENTIAL SOLAR ENERGY SYSTEM
A solar energy system with a nameplate generating capacity
less than 50 kW AC in size, installed on the roof or the property
of a residential dwelling (including multifamily dwellings), and designed
to serve that dwelling.
SOLAR ENERGY EQUIPMENT
Collectors, controls, energy storage devices, heat pumps
and pumps, heat exchangers, windmills, and other materials, hardware
or equipment necessary to the process by which solar radiation is
(i) collected, (ii) converted into another form of energy such as
thermal, electrical, mechanical or chemical, (iii) stored, (iv) protected
from unnecessary dissipation and (v) distributed. It does not include
pipes, controls, insulation or other equipment which are part of the
normal heating, cooling, or insulation system of a building. It does
include insulated glazing or insulation to the extent that such materials
exceed the energy efficiency standards required by New York law.
SOLAR ENERGY SYSTEM
An arrangement or combination of solar energy equipment designed
to provide heating, cooling, hot water, or mechanical, chemical, or
electrical energy by the collection of solar energy and its conversion,
storage, protection and distribution.
Each PILOT agreement entered into shall include:
A. Name and contact information of the owner or other party authorized
to act upon behalf of the owner of the solar energy system.
B. The SBL number for each parcel or portion of a parcel on which the
solar energy system will be located.
C. A requirement for 15 to 20 successive annual payments, to be paid
commencing on the first annual payment date after the effective date
of the real property tax exemption granted pursuant to Real Property
Tax Law § 487.
D. The capacity of the solar energy system, and that if the capacity
is increased or increased as a result of a system upgrade, replacement,
partial removal or retirement of solar energy equipment, the annual
payments shall be increased or decreased on a pro rata basis for the
remaining years of the agreement.
E. That the parties agree that under the authority of Real Property
Tax Law § 487 the solar energy system shall be considered
exempt from real property taxes for the fifteen-year life of the PILOT
agreement.
F. That the PILOT agreement may not be assigned without the prior written
consent of the Town of Cortlandville, which consent may not be unreasonably
withheld if the assignee has agreed in writing to accept all obligations
of the owner, except that the owner may, with advance written notice
to the Town of Cortlandville but without prior consent, assign its
payment obligations under the PILOT agreement to an affiliate of the
owner or to any party who has provided or is providing financing to
the owner for or related to the solar energy system, and has agreed
in writing to accept all payment obligations of the owner.
G. That a notice of this agreement may be recorded by the owner at its
expense, and that the Town of Cortlandville shall cooperate in the
execution of any notices or assignments with the owner and its successors.
H. The Town of Cortlandville Town Board may establish by resolution
the payment amount and terms of PILOT agreements and/or community
host agreements by developers of solar energy systems with the Town
of Cortlandville or may delegate to the Cortland County Industrial
Development Agency the authority to negotiate such agreements on behalf
of the Town of Cortlandville.
I. That if the annual payment is not paid when due, that upon failure
to cure within 30 days, the Town of Cortlandville may cancel the PILOT
agreement without notice to the owner, and the solar energy system
shall thereafter be subject to taxation at its full assessed value.
If any clause, sentence, paragraph, section, or part of this
chapter shall be adjudged by any court of competent jurisdiction to
be invalid, such judgment shall not affect, impair or invalidate the
remainder hereof, but shall be confined in operation to the clause,
sentence, paragraph, section or part hereof directly involved in the
controversy in which such determination shall have been rendered.
This chapter shall be effective upon its filing with the Secretary
of State in accordance with the Municipal Home Rule Law, and shall
apply to all solar energy systems constructed.